Section 279.34

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The owner at the time of forfeiture or someone authorized
to act in the owner's behalf shall file an application for
cancellation with the county auditor submitting therewith a
statement of the facts of the case and satisfactory proof that
the supposed forfeiture was erroneous upon one or more of the
grounds stated in section 279.33. Such application may be made
by the county auditor when the auditor has knowledge of the
facts. Such application shall be considered by the county board
and the county auditor as in the case of application under
section 270.07, and shall thereafter be submitted to the
commissioner of revenue with the recommendation of the county
board and the county auditor. The commissioner of revenue shall
consider the application and on determining that the supposed
forfeiture was erroneous upon such grounds shall order the
county auditor to record and file in the manner in which the
original certificate of forfeiture was recorded and filed a
certificate of cancellation, specifically describing the land
which did not in fact forfeit, which shall refer to the original
certificate, the provisions of sections 279.33 and 279.34, and
the proceedings taken pursuant thereto, and state that the
original certificate is void, as to such lands, upon the grounds
so determined. Upon compliance with such order by the county
auditor, the supposed forfeiture and original certificate
thereof, as to lands included therein but which the commissioner
found by order did not in fact forfeit, shall be void. Unless
exempt, the lands affected by such cancellation shall be deemed
to have been subject to taxation as if the supposed forfeiture
had not occurred, and all taxes and assessments which have been
canceled or omitted be reinstated or levied and assessed as in
the case of omitted taxes, as the case may require.